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The purpose of this paper is to inform or alert readers to the extensive use and ready availability of genetic information that poses varying degrees of social and legal danger. The eugenics movement of the 1920s and the general acceptance of genetic essentialism provide context for considering contemporary examples of the problem.

This paper takes an argumentative approach, supporting proposals with ideas from historical and current research literature.

The limits of data protection, extensive use of direct-to-consumer genetic testing and use of genetic information in white nationalist circles portend a resurgence of eugenic beliefs from a century ago.

Research-based recommendations may help to avoid extreme consequences by encouraging people to make informed decisions about the use of genetic information.

The paper counterposes contemporary understanding of genetic testing and data accessibility with the much older ideology of eugenics, leading to concerns about how white nationalists might further their aims with 21st century technology.

This research applies social identity theory (SIT) to examine how White diversity, equity, and inclusion (DEI) professionals perceive their role and contributions to advancing workplace DEI.

Interpretative phenomenological analysis (IPA) was used to structure and guide the study, and data were collected from interviews with 16 White DEI professionals.

The SIT concept of social categorization was selected as a framework to discuss the findings, which were divided into two sections: in-group identity and out-group identity. The participants' in-group identities demonstrated how the participants leveraged the participants' Whiteness to grant the participants the influence and agency to perform DEI work. The participant's out-group identities revealed how the participants attempted to decenter the participants' Whiteness and unpack insecurities related to the participants' White identity and DEI contributions. Each of these findings has been associated with a specific role: leader, beneficiary, ally and pathfinder.

The practical implications of this study are critically examining White DEI employees' lived experience to develop an understanding of Whiteness while holding White people accountable for DEI efforts within workplaces.

Deeper and more honest conversations are needed to explore the phenomenon of how White DEI professionals enact and perceive the DEI contributions of the White DEI professionals. Therefore, this paper will provide further discussion on literature concerning White individuals engaged in organizational-level DEI work.

The purpose of this paper is to present a quantitative and qualitative synthesis of the diverse academic proposals and initiatives for preventing and eliminating hate speech on the internet.

The foundation for this study is a systematic review of papers devoted to the analysis of hate speech. It has been conducted using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) protocol and applied to an initial corpus of 436 academic texts. Having implemented the suitability, screening and inclusion criteria, this corpus was refined to a sample of 74 articles.

The main subject categories studied in this corpus of academic research are legal issues and social media. In the majority of the articles, the use of hate speech via social media is associated with five typologies: religion, cyber racism, political slurs, misogyny and attacks on the LGTBI community. The absence of ethical reflection is one of the major shortcomings of IT-focused research and analysis devoted to online hate speech.

To date various systematic reviews have been presented, and they focus on detecting or describing hate speech. These have used either the search appraisal synthesis analysis framework or the Cochrane network. The PRISMA protocol was applied for this study, and both Scopus and texts in German were included. To date no major, rigorous systematic review has been undertaken of proposals to combat hate speech.

The link between hate speech and poverty has not been studied in depth within the academic sphere. Tolerance and ethical compassion are not granted the attention they merit when it comes to analysing the phenomenon of hate speech.

This paper features a narrative case study of a leadership team engaged in an effort to transform both culture and instructional practice at an urban charter school. The paper describes the team's effort to align their decision-making with two frameworks selected to anchor the school's institutional change process: restorative justice and deeper learning. Interweaving rich case data with analysis, the paper explores the dilemmas that emerged as leaders struggled to “walk the talk” of these two frameworks, using this to theorize about the synergies between them and to explore the broader leadership challenges involved in transforming schools from authoritarian to humanizing institutions.

The researcher employed an ethnographic approach with the goal of generating a thickly-textured single case study. Data-gathering activities included more than 400 h of participant-observation, in-depth interviewing and artifact collection, conducted over the course of a ten-month academic year. Data analysis was iterative and included frequent member checks with participants.

The paper finds that restorative justice and deeper learning have powerful epistemological connections that school leaders can harness in order to ensure a coherent approach to change processes. The paper also illuminates several of the core dilemmas that school leaders should anticipate facing when embracing these two frameworks: the dilemma of responding to feedback, the dilemma of power-sharing and the dilemma of balancing expectations with support.

The case study approach employed in this paper allows for rich understandings of specific phenomena while also providing a platform for exploring the general qualities that these phenomena might illustrate. This approach does not allow for statistical generalizability.

The paper suggests that it is imperative for school leaders to explore what it means to lead in ways that are coherent with their vision for change, e.g. to cultivate symmetry. Moreover, the paper demonstrates that the value of such explorations lies in the process of grappling with the tensions that arise when humanizing frameworks are implemented within systems that uphold traditional power hierarchies. Additionally, the paper affirms the value of de-siloing the transformation of school culture from the transformation of instructional practice.

This paper offers an unusually textured account of the messy and uncertain processes that constitute the work of school change. This paper also draws together two educational paradigms which are rarely brought into conversation with each other despite their epistemological synergy.

This study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While prior accounting studies assume voter rationality concerning financial performance and political outcomes, this study distinguishes between two types of voters: objective rational voters (who make voting decisions about multiple alternatives based on objective information) and subjective rational voters (who make decisions based on their subjective values, and thus do not explore information or explore only information biased toward one alternative). This study expects that accounting information can influence the voting behavior of objective and subjective rational voters.

Focusing on the 2020 Osaka Metropolitan Plan Referendum, this study used an online survey conducted on 768 respondents after the referendum.

This study finds that objective rational voters use accounting information more than subjective rational voters, voters who used accounting information were more likely to vote against the referendum, and voting behavior is not directly affected by the type of rationality of voters; rather, objective rational voters are more likely to use accounting information that has a mediating effect on voting behavior.

The results advance the understanding of public sector accounting research and practices by providing evidence of the individual voter’s use of accounting information and their voting behavior in political contexts.

Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.

The authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.

The analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.

This study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change.

Drawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample of multinational firms between 2007 and 2021. Inspired by the Global Reporting Initiative (GRI) principles, our innovative and inclusive model of measuring firm-level climate risks underscores the urgent need to redefine materiality from a broader value creation (rather than only financial) perspective, including the impact on sustainable development.

The findings of this study provide evidence of limited corporate climate risk disclosure, indicating that organisations have yet to accept the reality of climate-related risks. An additional finding supports the existence of a nexus between higher corporate environmental disclosure and higher corporate resilience to material financial and environmental risks, rather than pervasive sustainability risk disclosure.

We argue that a mechanical process for climate-related risk disclosure can limit related disclosure variability, risk reporting priority selection, thereby broadening the short-term perspective on financial materiality assessment for disclosure.

This study extends recent literature on the adequacy of corporate risk disclosure, highlighting the importance of disclosing material sustainability risks from the perspectives of different stakeholder groups for long-term success. Corporate management should place climate-related risks at the centre of their disclosure strategies. We argue that reducing the systematic underestimation of climate-related risks and variations in their disclosure practices may require regulations that enhance corporate perceptions and responses to these risks.

This study emphasises the importance of reconceptualising materiality from a multidimensional value creation standpoint, encapsulating financial and sustainable development considerations. This novel model of assessing firm-level climate risk, based on the GRI principles, underscores the necessity of developing a more comprehensive approach to evaluating materiality.

This paper aims to establish a fundamental and comprehensive understanding of non-fungible tokens (NFTs) by identifying and structuring common characteristics within a taxonomy. NFTs are hyped and increasingly marketed as essential building blocks of the Metaverse. However, the dynamic evolution of the NFT space has posed challenges for those seeking to develop a deep and comprehensive understanding of NFTs, their features and their capabilities.

Utilizing common guidelines for the creation of taxonomies, the authors developed (over 3 iterations), a multi-layer taxonomy based on workshops and interviews with 11 academic and 15 industry experts. Through an evaluation of 25 NFTs, the authors demonstrate the usefulness of the taxonomy.

The taxonomy has 4 layers, 14 dimensions and 42 characteristics, which describe NFTs in terms of reference object, token properties, token distribution and realizable value.

The authors' framework is the first to systematically cover the emerging NFT phenomenon. This framework is concise yet extendible and presents many avenues for future research in a plethora of disciplines. The characteristics identified in the authors' taxonomy are useful for NFT- and Metaverse-related research in finance, marketing, law and information systems. Additionally, the taxonomy can serve as an information source for policymakers as they consider NFT regulation.

This study investigates the relationship between board gender diversity (BGD) and the time to Initial Public Offering (IPO), which stands as an entrepreneurially risky choice, particularly challenging in family firms. We also investigate the moderating role of family ownership dispersion (FOD).

We draw on an integrated theoretical framework bringing together the upper echelons theory and the socio-emotional wealth (SEW) perspective and on hand-collected data on a sample of Italian family IPOs that occurred in the period 2000–2020. We employ ordinary least squares (OLS) regression and alternative model estimations to test our hypotheses.

BGD positively affects the time to IPO, thus, it increases the time required to go public. FOD negatively moderates this relationship. Our findings remain robust with different measures for BGD, FOD, and family business definition as well as with different econometric models.

The article develops literature on family firms and IPO and it enriches the academic debate about gender and IPOs in family firms. It adds to studies addressing the determinants of the time to IPO by incorporating gender diversity and the FOD into the discussion. Finally, it contributes to research on women and outcomes in family firms.

This study aims to identify the relationships between the electronic word of mouth (eWOM), brand image (Brand) and online purchase intention (INT) of young customers during the coronavirus disease 2019 (COVID-19) pandemic period.

The covariance-based SEM and the multi-group invariance analysis (MGA) were applied to investigate the proposed model with the data collected via an online survey during the fourth wave of COVID-19 in Vietnam.

The results showed that eWOM quantity (eQuan) has a significant positive effect on eWOM credibility (eC) in the context of the COVID-19 pandemic. Furthermore, whereas Brand positively partially mediates the relationship between eQuan and INT, this construct plays a positively fully mediating role in the relationship between eC and INT. Finally, the results indicated that there is no significant difference in the invariance indicators related to the gender of respondents.

This study has some contributions not only to the theoretical framework for understanding the online purchase behaviour of young customers in the pandemic context, but also to the practical implications of how to use different dimensions of eWOM accordingly to enhance a company's brand image in the online business environment.